• Preheat oven to 350℉. Line a 9×9-inch baking pan with parchment paper, letting it hang over the sides and spray with non-stick spray. This will make it easy to lift the cookies out of the pan after baking. Set the pan aside.

Make the Cookie Base:

• To a large bowl add the almond flour, tapioca flour, cinnamon, and salt. Whisk out any clumps.
• Add the melted butter, egg yolks, almond extract, maple syrup, and orange zest. Using a rubber spatula, stir to combine until a sticky dough forms.
• Transfer the dough into the prepared pan and press into an even layer using a rubber spatula or damp hands. Bake for 20 to 22 minutes until golden brown and a cake tester comes out clean when pressed in the middle of the pan. Remove from the oven and place in the fridge to cool completely while you prepare the topping.

Prepare the Topping: (See note)

• In a medium saucepan, combine the honey, coconut milk, and vanilla extract. Turn the heat to medium-high and whisk until the coconut milk and honey are well combined. Bring to a rapid simmer and continue to cook, not stirring, undisturbed *see note below, for about 10 minutes, or until it’s reduced by about half, thickened slightly, and darkened in color. An instant read or candy thermometer should reach about 235℉ when the caramel is done. While cooking, if it comes close to bubbling over, reduce heat to medium/medium-low.
• Remove from heat and stir to slightly cool. Add the butter into the saucepan and let it melt without stirring. Once melted, add the cinnamon, salt, lemon juice, pistachios, and walnuts. Stir to combine.

Assemble the Bars:

• Pour over the cookie layer, spreading evenly with a spatula.
• Place in the freezer to cool completely and the caramel has set, about 2 hours. To serve, cut in half then slice into triangles. Store in an airtight container in the fridge or freezer for 2 to 3 days.